Oklahoma Code § 19-626

Title 19. Counties And County Officers: Inspection of books, accounts and vouchers - Settlement
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with county commissioners.
The books, accounts, and vouchers of the county treasurer, and
all moneys, warrants or orders remaining in the treasury, shall at
all times be subject to the inspection and examination of the board
of county commissioners, and at the regular meetings of the board in
January and July of each year, and at such other times as they may
direct, he shall settle with them his accounts as treasurer, and for
that purpose he shall exhibit to them all his books, accounts and
money, and all the vouchers relating to the same, to be audited and
allowed, which vouchers shall be retained by them for evidence of
his settlement; and if found correct the accounts shall be so
certified; if not he shall be liable on his bond.

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